Public Policy Follow-up Audit In Quanzhou Research

Under the "new normal" economic society,ensure the scientific nature and rationality of policies and measures,ensure the validity of the major policy decisions to perform and consistency,and strengthen the macroeconomic regulation and control function of policies and measures,is to ensure that "much starker choices-and graver consequences-in" period of economic and social sustainable and healthy development of the key.The smooth implementation of public policy is dependent on the timely audit supervision,the national audit is a national governance system has the "prevention","revealed" and "against" function of "immune system",is the foundation of governance and the important guarantee.The implementation and follow-up audit of policy measures by national audit institutions is an important manifestation of the performance of legal supervision duties and a fundamental requirement of national governance.In recent years,Quanzhou audit institutions have actively carried out public policy follow-up audit projects and achieved good results.Based on the comprehensive domestic and foreign research literature,this paper studies the current situation of public policy follow-up audit in Quanzhou.First of all,we take the project of targeted poverty alleviation and medical security funds "last kilometer" audit of Quanzhou in 2016 as a case study,through analysis we find that the main problems in public policy tracking audit are: evaluation criteria of the problems are different,less attention is paid to policy decision-making,the audit methods and the types of problems are relatively simple,the audit results using depth breadth was not enough,and so on.Secondly,we analyze the causes of the problems and find that the above problems are mainly caused by the following reasons: the audit implementation are incomplete,policy law blank,information audit technology is seldom used,the audit has been used less in public governance.Finally,we analyze the goal of "national audit service national governance",with the three functions of auditing "immune system" that "disclosure","defense" and "prevention",improve the way of audit implementation,control project risk,improve audit quality and enhance the use of audit results.we will ensure the implementation of all policies and measures and serve national governance.